Objective

The Investigation Committee of the Malaysian Institute of Accountants (“Institute”) is a statutory Committee established under the Accountants Act 1967 (“Act”) to investigate any complaints made against any member in the manner laid down in the Malaysian Institute of Accountants (Disciplinary) Rules 2002 (“Rules”) made under the Act and where it considers that this is justified shall refer the matter to the Disciplinary Committee.

Scope and Authority

Within the authority given to it by virtue of the Act and Rules, the Investigation Committee shall:-

1. investigate any complaint referred to it by the Registrar.
2. refer the complaint to the Disciplinary Committee where the Investigation Committee finds that there are sufficient grounds for disciplinary proceedings to be taken in respect of the member whom the complaint is made and make a report of the investigation and state the findings of fact to the Disciplinary Committee.
3. dismiss the complaint if the Investigation Committee finds that there are insufficient evidence or grounds for disciplinary proceedings to be taken against the member and inform the parties accordingly without necessarily giving any reason for the dismissal.